## **Scottish Registered Charity number: SC046839** ## **VIEWFORTH COCKENZIE BRETHREN** **(SCOTTISH CHARITABLE INCORPORATED ORGANISATION) --------** **RECEIPTS & PAYMENTS ACCOUNT --YEAR ENDED 30 SEPTEMBER 2024 --------** **IAN B WILSON LIMITED** ## **VIEWFORTH COCKENZIE BRETHREN (SCOTTISH CHARITABLE INCORPORATED ORGANISATION) ANNUAL REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2024** ## CONTENTS |1.|LEGAL AND ADMINISTRATIVE INFORMATION| |---|---| |2 - 4.|TRUSTEES’ REPORT| |5.|INDEPENDENT EXAMINER’S REPORT| |6.|RECEIPTS & PAYMENTS ACCOUNT| |7.|STATEMENT OF BALANCES| |8 - 9.|STATEMENT OF ACCOUNTING POLICIES & NOTES TO THE| ||ACCOUNTS| VIEWFORTH COCKENZIE BRETHREN (SCOTTISH CHAIUTABLE INCORPORATED ORGAMSATIOIY) LEGAL AND AD￿I[N[STRATIVE INFORMATION YEAR EIWED 30 SEPTEMBER 2024 Page I REGISTERED CHARITY IYUMBER: SC046839 BOARD OF TRLISTEES: Ttustees a￿￿18 the year weTe as follows: PIUNCIPAL ADDRESS: l Forth View, Preslon Road, Prestollpans, East Lothian EH32 9LE ADVISERS: Bankers.. 12 Biidge Street, Musselburgh EH216AH Santander Legal advisers BalfOl￿ & Manson 56 - 66 Frederick sts'eet, Edinburgh EH2 ILS Illdependent examiner: **VIEWFORTH COCKENZIE BRETHREN (SCOTTISH CHARITABLE INCORPORATED ORGANISATION) REPORT OF THE TRUSTEES YEAR ENDED 30 SEPTEMBER 2024** **Page 2** The Board of Trustees has pleasure in presenting its report and accounts for the year ended 30 September 2024. ## **Compliance with existing law** The accounts comply with the requirements of the Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) Regulations 2006, the Statement of Recommended Practice Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). ## **Constitution** Viewforth Cockenzie Brethren was incorporated as a Scottish Charitable Incorporated Organisation on 12 September 2016 (formerly an unincorporated association). The Management of the charity is the responsibility of the Board of Trustees, which is elected under the terms of the constitution. ## **Charity Status** The charity is recognised by HMRC as having charitable status. It is also registered with the Office of the Scottish Charity Regulator (O.S.C.R.). Its charity number is SC046839. ## **Charitable Purpose & Aims** Viewforth Cockenzie Brethren is an independent evangelical church operating in accordance with the traditions and practices of Christian Brethren. It’s aims are to: Advance the spread of the Christian gospel in the local community and further afield by the support of Christian workers and missionaries in this country and abroad. **VIEWFORTH COCKENZIE BRETHREN (SCOTTISH CHARITABLE INCORPORATED ORGANISATION) REPORT OF THE TRUSTEES YEAR ENDED 30 SEPTEMBER 2024** **Page 3** ## **Review of our Activities** Although we are numerically a small congregation, we are committed to interacting with the local community. Our geographic location overlooking the harbour at Port Seton means that people coming to sightsee take note of who we are. As a result people on holiday and looking for a church do join us for Sunday worship. Our regular congregation is ageing, but those who are part of our fellowship find friendship and spiritual encouragement in our worship services. We are still able to financially support missionaries and home workers whilst supporting other projects on an ad hoc basis. ## **Financial Information** Income consisted mainly of freewill offerings from the assembly members. This amounted to £8,429 for the year (2023 - £7,230). Interest of £108 (2023 - £60) was received on bank accounts. Expenditure, including gifts to support missionary work amounted to £9,167 (2023 - £9,556), leaving a deficit for the year of £588 (2023 – deficit £2,166). All of the funds are unrestricted. When combined with the balance brought forward from the previous year the funds under management at the end of the year amounted to £16,317 (2023 - £16,905). ## **Reserves policy** The charity has no policy for accumulating reserves. A surplus in any year is expected to be used in succeeding periods. ## **Trustees’ responsibilities** Charity Law requires the Board of Trustees to prepare financial statements each year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. Charity law permits accounts of small charities to be prepared on a Receipts and Payments basis The Board of Trustees is responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities. **Page 4** ## **VIEWFORTH COCKENZIE BRETHREN (SCOTTISH CHARITABLE INCORPORATED ORGANISATION) REPORT OF THE TRUSTEES YEAR ENDED 30 SEPTEMBER 2024** ## **Risks** The Board of Trustees has reviewed the major risks to which the charity is exposed and has established systems to mitigate those risks. Signed on behalf of the trustees. **Page 5** **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** **REPORT TO THE TRUSTEES OF VIEWFORTH COCKENZIE BRETHREN (SCOTTISH CHARITABLE INCORPORATED ORGANISATION) (Registered charity number SC046839) On the accounts of the charity for the year ended 30 September 2024, set out on pages 6 to 9.** ## **Respective responsibilities of trustees and examiner** The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulation 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts. ## **Independent examiner's statement** In the course of my examination, no matter has come to my attention, 1. which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. VIETrTrTOR]H CoCK￿l￿zIE BRETHRKY (SCOTTISH CHARITABLE tNCORPOIL4TED ORGAF41SATIOIY) RECEIPTS AND PAI'MKYTS ACCOUNT ITAR tNDED JO SEPTEIIIBER 2024 Page 6 SC0468J9 Un]Estrfcted funds Resl]Icted funds Totsl funds cunrnt Derfod Total funds DeJ*od Recelpts Donations Interest rtceived Sun(trY J￿GO￿t 8.429 108 42 8.429 108 42 7.230 60 100 TtKtyI recelws Payments Pasqnents re]ating direcdy to clwitable activities 9,167 9,167 9,556 Totuipayments Net receipts/(paymthts) -588 -588 -2.166 Transfers to l (fmml funds Defldiforyeor -588 -588 'lEM'FQRTH COC.KT.NTIF. BRFtHRF.N ISLO"I"J l?*H LHAKI"J,IIILk INLUKVUKAILD ORGA.NISA I"IOIN) Page 7 JO SEPTEhlBER 2024 [Inr¢strl¢tal fund$ R¢$ttl(ted nd$ Totsl fvnd$ Total funds Jlor CASH FLNDS Cash ond bfjnL- b0]l￿￿5 &t start of yo 16.905 16.905 19.011 Shi1rf￿1l <)ll RÉ¥eipl¥ PayineIits' AL'LUUlIt -.5SE -58S -1,166 La8h 2nd batQ- bakn(*s ai end of ye 16_317 16_YU5 Swed on belmif of the Trust **VIEWFORTH COCKENZIE BRETHREN (SCOTTISH CHARITABLE INCORPORATED ORGANISATION) YEAR ENDED 30 SEPTEMBER 2024 NOTES TO THE ACCOUNTS** **Page 8** ## 1. GENERAL INFORMATION The charity is a registered charity in Scotland and is incorporated as a Scottish Charitable Incorporated Organisation. The address of the principal office is 1 Forth View, Preston Road, Port Seton, East Lothian EH33 9LE. 2. STATEMENT OF COMPLIANCE These financial statements have been prepared in compliance with FRS 102, “The Financial Reporting Standard applicable in the UK and the Republic of Ireland”, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS102)) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006. 3. ACCOUNTING POLICIES **Basis of preparation** - The financial statements are prepared on a Receipts & Payments basis, as permitted for small charities. The financial statements are prepared in sterling, which is the functional currency of the charity. **Going concern** - There are no material uncertainties concerning the charity’s ability to continue. **Disclosure exemptions** – The charity satisfies the criteria of being a qualifying entity as defined by FRS 102. As such advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: - (a) No cash flow statement has been presented by the charity. - (b) Disclosures in respect of financial instruments have not been presented. **Judgements and key sources of estimation uncertainty** – The preparation of financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. **Fund accounting** – The charity has only unrestricted funds. **Income** - Income receivable by the charity is included when its receipt is probable. **Payments** - Where possible, expenditure is classified under the principal categories of charitable activities, fundraising costs and governance costs. Charitable activities include all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including support costs and costs relating to the governance of the charity apportionable to charitable expenditure. Governance costs consist of independent examination fees and other costs concerned with governance. VIEWFDRTH COCKENZtE BRETHRtTri (SCOTIISH CEL4RITABLE INCORPORATED ORGANISATION) YLAR FINDED 30 SEPIEiI￿ER 2fr24 NOTES TO THE ACCOUNTS Pdge 9 2 Donations recelved Donati￿5 received Bank interest Sunthy income 8,429 108 42 7,230 60 i(J) 3 Payments Telating directjy to chaTitatAe activitie5 Grants & donations.. Missionary Gifts PenS￿)ner Gifts 5,660 260 5.460 260 5,920 Uti]iÈiEs Repairs & rnantcnance Insurance Clcaning 1,352 569 774 430 1,535 1,134 691 345 3,125 Literature Stamps Sundry expenses 58 61 45 21 65 122 Gifts have been made to or￿niSatI(7)S and indivKluals en2a2ed in the spread of (l]ri8tianity in the United K]ng1￿￿ and ova3eas. The number of gfts made to organisations in the year was 24 (2023 - 25). The number of 9ft5 made to individuals n the year was 14 (2023 - 13). 4 Staff cost5 and transactions trustres The chaiity did not have any eMpl￿eeS in the Y￿r. No trustee reccived rcrnuneration or reimburscment for rycn5cs in the year. There were no ￿nsaCtionS with tn]stees requiiinA to be disclosed.